{"id":4034,"date":"2015-07-25T08:02:34","date_gmt":"2015-07-25T08:02:34","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4034"},"modified":"2015-07-25T09:07:58","modified_gmt":"2015-07-25T09:07:58","slug":"cach-hach-toan-nguon-kinh-phi-hinh-thanh-tai-san-co-dinh-tai-khoan-466","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4034","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n ngu\u1ed3n kinh ph\u00ed h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh – T\u00e0i kho\u1ea3n 466"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n ngu\u1ed3n kinh ph\u00ed h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh – T\u00e0i kho\u1ea3n 466\u00a0 theo \u0110i\u1ec1u 77\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> m\u1edbi nh\u1ea5t nh\u01b0 sau:<\/span><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/strong><\/span><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110. Ch\u1ec9 ghi t\u0103ng ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 khi \u0111\u01a1n v\u1ecb mua s\u1eafm TSC\u0110, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng m\u1edbi ho\u1eb7c n\u00e2ng c\u1ea5p, c\u1ea3i t\u1ea1o, m\u1edf r\u1ed9ng \u0111\u01b0\u1ee3c ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 b\u1eb1ng ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p, kinh ph\u00ed d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p t\u1eeb NSNN ho\u1eb7c nh\u1eadn vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3, \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n.<\/span><\/p>\n

b) Ghi gi\u1ea3m ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 khi t\u00ednh hao m\u00f2n TSC\u0110 ho\u1eb7c nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd, ph\u00e1t hi\u1ec7n thi\u1ebfu TSC\u0110 khi ki\u1ec3m k\u00ea, n\u1ed9p tr\u1ea3 Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c \u0111i\u1ec1u chuy\u1ec3n TSC\u0110 cho \u0111\u01a1n v\u1ecb kh\u00e1c theo l\u1ec7nh c\u1ee7a c\u1ea5p tr\u00ean, c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 466 – Ngu\u1ed3n kinh ph\u00ed h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3: Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 gi\u1ea3m, g\u1ed3m:<\/span>
\n– N\u1ed9p tr\u1ea3 Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c \u0111i\u1ec1u chuy\u1ec3n TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p,ho\u1ea1t \u0111\u1ed9ng d\u1ef1 \u00e1n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n;<\/span>
\n– T\u00ednh hao m\u00f2n TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n;<\/span>
\n– Nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110, ph\u00e1t hi\u1ec7n thi\u1ebfu TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n;<\/span>
\n– Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 gi\u1ea3m do \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/span><\/p>\n

B\u00ean C\u00f3: Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 t\u0103ng, g\u1ed3m:<\/span>
\n– \u0110\u1ea7u t\u01b0, mua s\u1eafm TSC\u0110 ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n:<\/span>
\n– \u0110\u01b0\u1ee3c c\u1ea5p kinh ph\u00ed s\u1ef1 nghi\u1ec7p, kinh ph\u00ed d\u1ef1 \u00e1n, \u0111\u01b0\u1ee3c vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i b\u1eb1ng TSC\u0110;<\/span>
\n– Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 t\u0103ng do \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3: Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 hi\u1ec7n c\u00f3 \u1edf \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/span><\/strong><\/span><\/h2>\n

a) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean c\u1ea5p kinh ph\u00ed b\u1eb1ng TSC\u0110 ho\u1eb7c d\u00f9ng kinh ph\u00ed s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i \u0111\u1ec3 mua s\u1eafm TSC\u0110, \u0111\u1ea7u t\u01b0 XDCB, khi vi\u1ec7c mua TSC\u0110, \u0111\u1ea7u t\u01b0 XDCB ho\u00e0n th\u00e0nh t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n, ghi:<\/span>
\nN\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh<\/span>
\nN\u1ee3 TK 213 – TSC\u0110 v\u00f4 h\u00ecnh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 241, 331, 461,…<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi ghi:<\/span>
\nN\u1ee3 TK 161 – Chi s\u1ef1 nghi\u1ec7p<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 466 – Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110.<\/span><\/p>\n

b) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m t\u00ednh hao m\u00f2n TSC\u0110 \u0111\u1ea7u t\u01b0, mua s\u1eafm b\u1eb1ng ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p, kinh ph\u00ed d\u1ef1 \u00e1n d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n, ghi:<\/span>
\nN\u1ee3 TK 466 – Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110.<\/span><\/p>\n

c) Khi nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n:<\/span><\/p>\n

– Ghi gi\u1ea3m TSC\u0110 nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd:<\/span>
\nN\u1ee3 TK 466 – Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span>
\nN\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 213 – TSC\u0110 v\u00f4 h\u00ecnh (nguy\u00ean gi\u00e1).<\/span>
\n– S\u1ed1 thu, c\u00e1c kho\u1ea3n chi v\u00e0 ch\u00eanh l\u1ec7ch thu, chi v\u1ec1 nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110 \u0111\u1ea7u t\u01b0 b\u1eb1ng ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p, kinh ph\u00ed d\u1ef1 \u00e1n, \u0111\u01b0\u1ee3c x\u1eed l\u00fd v\u00e0 h\u1ea1ch to\u00e1n theo quy\u1ebft \u0111\u1ecbnh thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

d) K\u1ebf to\u00e1n chuy\u1ec3n giao t\u00e0i s\u1ea3n l\u00e0 c\u00e1c c\u00f4ng tr\u00ecnh ph\u00fac l\u1ee3i: \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 c\u00f4ng tr\u00ecnh ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 b\u1eb1ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, n\u1ebfu doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n h\u00f3a t\u1eeb doanh nghi\u1ec7p 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh, k\u1ebf to\u00e1n ghi: <\/span>
\n N\u1ee3 TK 466 – Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n Ngu\u1ed3n kinh ph\u00ed h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh – T\u00e0i kho\u1ea3n 466 theo \u0110i\u1ec1u 77 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t<\/p>\n","protected":false},"author":7,"featured_media":4188,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[439],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4034"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4034"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4034\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4188"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4034"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4034"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}